No Option for 18% GST as Outdoor Catering Falls Under Mandatory 5% Entry: AAR Tamilnadu

In re Friends Catering CBE (GST AAR Tamilnadu) Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. The Tamil Nadu Authority for Advance Ruling (AAR) in In re Friends Catering CBE examined the applicable GST rate and classification for outdoor catering services provided in two distinct business models. The applicant, engaged in outdoor catering without providing hotel accommodation or operating from “specified premises,” supplied (i) composit...